This notification appoints officers to act as the Authority to exercise powers and discharge duties related to adjudication of notices under the Central Goods and Services Tax (CGST) Act, 2017 and the Integrated Goods and Services Tax (IGST) Act, 2017.
Specifically, it designates adjudicating authorities for a notice issued to M/s Inkuat Infrasol Pvt. Ltd.
Key Changes
The notification appoints the Joint or Additional Commissioner, CGST and Central Excise Thane Commissionerate (holding the charge of adjudication of DGGI cases) as the adjudicating authority for the notice issued to M/s Inkuat Infrasol Pvt. Ltd.
The notice number is 39/PK/Inkuat/2021-22 dated 25.03.2022.
The original authority whose powers are being assigned is the Joint or Additional Commissioner, CGST and Central Excise Bhiwandi Commissionerate.
Impact Analysis
Impact on CGST and Central Excise Thane Commissionerate
The Joint or Additional Commissioner of this commissionerate (holding the charge of adjudication of DGGI cases) will now be responsible for adjudicating the specified notice related to M/s Inkuat Infrasol Pvt. Ltd.
Impact on M/s Inkuat Infrasol Pvt. Ltd.
They should direct all future communication regarding the specified notice to the newly appointed adjudicating authority.
Impact on CGST and Central Excise Bhiwandi Commissionerate
The Joint or Additional Commissioner of this commissionerate will no longer be responsible for adjudicating the specified notice related to M/s Inkuat Infrasol Pvt. Ltd.
Key Entities Referenced
Central Board of Indirect Taxes and Customs (CBIC): The issuing authority for this notification, under the Ministry of Finance (Department of Revenue).
Central Goods and Services Tax Act, 2017 (12 of 2017): The Act under which the powers are being conferred by Section 5.
Integrated Goods and Services Tax Act, 2017 (13 of 2017): The Act under which the powers are being conferred by Section 3.
M/s Inkuat Infrasol Pvt. Ltd.: The noticee whose case is being assigned to a new adjudicating authority. Address: 1st Floor, H.No. 2067/8, Flat No. 101, E-Wing, Roopkamal Plaza, opp. Rajlaxmi kalher Thane, Bhiwandi, Thane-421302.
Joint or Additional Commissioner, CGST and Central Excise Bhiwandi Commissionerate: The original adjudicating authority for the notice issued to M/s Inkuat Infrasol Pvt. Ltd.
Joint or Additional Commissioner, CGST and Central Excise Thane Commissionerate (holding the charge of adjudication of DGGI cases): The newly appointed adjudicating authority for the notice issued to M/s Inkuat Infrasol Pvt. Ltd.
रजिस्ट्री स.ं डी.एल.- 33004/99 REGD. No. D. L.-33004/99
सी.जी.-डी.एल.-अ.-18092023-248804
CG-DxLx-xEG-I1D8H0x9x2x0 23-248804
xxxGIDExxx
असाधारण
EXTRAORDINARY
भाग II—खण् ड 3—उप-खण्ड (ii)
PART II—Section 3—Sub-section (ii)
प्राजधकार स ेप्रकाजित
PUBLISHED BY AUTHORITY
स.ं 3925] नई दिल्ली, सोमिार, जसतम्ब र 18, 2023/भार 27, 1945
No. 3925] NEW DELHI, MONDAY, SEPTEMBER 18, 2023/BHADRA 27, 1945
जित्त मत्रं ालय
(रािस्ट्ि जिभाग)
(केन्द्रीय अप्रत्यक्ष कर और सीमािल्ु क बोड)ड
अजधसचू ना
नई दिल्ली, 18 जसतम्बर, 2023
स.ं 46/2023-केन्द्रीय कर
का.आ. 4090(अ).—बोडड, केन्द्रीय माल और सेिा कर अजधजनयम, 2017 (2017 का 12) की धारा 5 और
एकीकृत माल और सेिा कर अजधजनयम, 2017 (2017 का 13) की धारा 3 द्वारा प्रित्त िजियों का प्रयोग करत े हुए, नीच े
िी गई सारणी के स्ट्तंभ (5) म ें उजल्लजखत अजधकाररयों को, उि सारणी के स्ट्तंभ (3) म ें उजल्लजखत सूचनाओं के
न्द्यायजनणडयन के प्रयोिन के जलए, उि सारणी के स्ट्तंभ (2) म ें उजल्लजखत सूचना प्राप्तकता ड के संबंध म ें उि सारणी के स्ट्तंभ
(4) म ें उजल्लजखत अजधकाररयों को प्रित्त या उन पर अजधरोजपत िजियों का प्रयोग और कतडव्यों का जनिडहन करन े हते ु
प्राजधकारी के रुप म ें काय ड करन ेके जलए जनयिु करती ह,ै अर्ाडतः-
5917 GI/2023 (1)2 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(ii)]
सारणी
क्र.सं. सूचना प्राप्तकताड का नाम और सूचना संख्या और न्द्यायजनणडयन प्राजधकारी का नाम
पता तारीख प्राजधकाररयों का नाम
(1) (2) (3) (4) (5)
1. मैससड इनकुआत इंफ्रासोल प्राइिेट 39/ पी के/ संयुि या अपर आयुि, संयुि या अपर आयुि,
जलजमरटड, प्रर्म तल, मकान सं इनकुआत/2021-22 सीिीएसटी और केंरीय सीिीएसटी और केंरीय उत्पाि
2067/8 , फ्लैट सं 101, ई विंग, उत्पाि िुल्क, जभिंडी िुल्क ठाणे आयुिालय
दिनांक 25.03.2022
रूपकमल पलाज़ा, रािलक्ष्मी आयुिालय [डीिीिीआई मामलों के
न्द्यायजनणडयन का प्रभार संभाल
कल्हरे ठाणे के सामने, जभिंडी,
रह ेहैं]
ठाणे -421302
[फा. सं. सीबीआईसी-20016/16/2023-िीएसटी]
राघिेंर पाल वसंह, जनिेिक
MINISTRY OF FINANCE
(Department of Revenue)
(CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS)
NOTIFICATION
New Delhi, the 18th September, 2023
No. 46/2023-Central Tax
S.O. 4090(E).— In exercise of the powers conferred by section 5 of the Central Goods and Services Tax Act,
2017 (12 of 2017) and section 3 of the Integrated Goods and Services Tax Act, 2017 (13 of 2017), the Board, hereby
appoint officers mentioned in column (5) of the Table below to act as the Authority to exercise the powers and
discharge the duties conferred or imposed on officers mentioned in column (4) of the said Table in respect of noticee
mentioned in column (2) of the said Table for the purpose of adjudication of notice mentioned in column (3) of the
said Table, namely:-
TABLE
Sl. Name of Noticee and Notice Number and Date Name of Adjudicating Name of the
Address Authority Authority
No.
(1) (2) (3) (4) (5)
1. M/s Inkuat Infrasol 39/PK/Inkuat/2021-22 dated Joint or Additional Joint or Additional
Pvt. Ltd., 1st Floor, 25.03.2022 Commissioner, CGST and Commissioner, CGST
H.No. 2067/8, Flat No. Central Excise Bhiwandi and Central Excise
101, E-Wing, Commissionerate. Thane
Roopkamal Plaza, opp. Commissionerate
Rajlaxmi kalher Thane, [holding the charge of
Bhiwandi, Thane- adjudication of DGGI
421302. cases].
[F. No. CBIC-20016/16/2023-GST]
RAGHAVENDRA PAL SINGH, Director
Uploaded by Dte. of Printing at Government of India Press, Ring Road, Mayapuri, New Delhi-110064
and Published by the Controller of Publications, Delhi-110054.